Publication Details
Issue: Vol 2, No 6 (2025)
Pages: 140-142
ISSN: 2997-934X
Abstract
This article highlights the features of excise taxation of goods. It examines the specific aspects and influencing factors of excise taxation during the import/export of tobacco and alcoholic products. Based on practical data, the article analyzes the dynamics of excise rates and emphasizes the role of excise revenues in the budgets of all levels.
Keywords
alcoholic products
excisable goods
tax rate
excise
taxation